The Resource National tax policy in Europe : to be or not to be?
National tax policy in Europe : to be or not to be?
Resource Information
The item National tax policy in Europe : to be or not to be? represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.This item is available to borrow from 1 library branch.
Resource Information
The item National tax policy in Europe : to be or not to be? represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.
This item is available to borrow from 1 library branch.
- Summary
- This book is dedicated to the question of how much room for national tax policy Member States of the European Union will find necessary and possible to maintain in the future. It focuses on the possibilities Member States have and the constraints they face, such as the need to enhance competitiveness and attractiveness to inward foreign direct investment, to finance social programmes and the limitations imposed by European and International Law. The research question is looked at from economic as well as from legal points of view
- Language
- eng
- Extent
- XIII, 255 p.
- Contents
-
- The role of national tax policies in the European Union
- Andersson, K.
- Eberhartinger, E.
- Oxelheim, L.
- ; p. 1-10
- Corporate income tax competiton and the scope for national tax policy in the enlarged Europe
- Bellak, C.
- Leibrecht, M.
- ; p. 11-44
- Free factor mobility and fiscal competition : can the national welfare state survive in a "United Europe"
- Hansson, A.
- ; p. 45-68
- Fiscal competition and activist social policy
- Schneider, U.
- Österle, A.
- ; p. 69-84
- The influence of the European state aid rules on national tax policy
- Sutter, F.P.
- ; p. 121-164
- The European Court of Justice and direct taxation : a recent change of direction?
- Dahlberg, M.
- ; p. 165-190
- Tax treaty policy
- Lang, M.
- ; p. 191-212
- National tax policy, the directives and hybrid finance
- Eberhartinger, E.
- Six, M.
- ; p. 213-236
- The room for national tax policy in the future Europe
- Andersson, K.
- Eberhartinger, E.
- Oxelheim, L.
- ; p. 237-246
- Isbn
- 9783540707097
- Label
- National tax policy in Europe : to be or not to be?
- Title
- National tax policy in Europe : to be or not to be?
- Language
- eng
- Summary
- This book is dedicated to the question of how much room for national tax policy Member States of the European Union will find necessary and possible to maintain in the future. It focuses on the possibilities Member States have and the constraints they face, such as the need to enhance competitiveness and attractiveness to inward foreign direct investment, to finance social programmes and the limitations imposed by European and International Law. The research question is looked at from economic as well as from legal points of view
- Geographic coverage
-
- European Union
- Europe
- Index
- no index present
- Language note
- English
- Literary form
- non fiction
- http://library.link/vocab/relatedWorkOrContributorName
-
- Andersson, K
- Eberhartinger, E
- Oxelheim, L
- http://library.link/vocab/subjectName
-
- tax policy
- corporate income tax
- tax competition
- State aid
- direct tax
- ECJ case law
- tax treaty
- harmonization of tax
- EU tax law
- domestic tax law
- Label
- National tax policy in Europe : to be or not to be?
- Contents
-
- The role of national tax policies in the European Union
- Andersson, K.
- Eberhartinger, E.
- Oxelheim, L.
- ; p. 1-10
- Corporate income tax competiton and the scope for national tax policy in the enlarged Europe
- Bellak, C.
- Leibrecht, M.
- ; p. 11-44
- Free factor mobility and fiscal competition : can the national welfare state survive in a "United Europe"
- Hansson, A.
- ; p. 45-68
- Fiscal competition and activist social policy
- Schneider, U.
- Österle, A.
- ; p. 69-84
- The influence of the European state aid rules on national tax policy
- Sutter, F.P.
- ; p. 121-164
- The European Court of Justice and direct taxation : a recent change of direction?
- Dahlberg, M.
- ; p. 165-190
- Tax treaty policy
- Lang, M.
- ; p. 191-212
- National tax policy, the directives and hybrid finance
- Eberhartinger, E.
- Six, M.
- ; p. 213-236
- The room for national tax policy in the future Europe
- Andersson, K.
- Eberhartinger, E.
- Oxelheim, L.
- ; p. 237-246
- Extent
- XIII, 255 p.
- Isbn
- 9783540707097
- Label
- National tax policy in Europe : to be or not to be?
- Contents
-
- The role of national tax policies in the European Union
- Andersson, K.
- Eberhartinger, E.
- Oxelheim, L.
- ; p. 1-10
- Corporate income tax competiton and the scope for national tax policy in the enlarged Europe
- Bellak, C.
- Leibrecht, M.
- ; p. 11-44
- Free factor mobility and fiscal competition : can the national welfare state survive in a "United Europe"
- Hansson, A.
- ; p. 45-68
- Fiscal competition and activist social policy
- Schneider, U.
- Österle, A.
- ; p. 69-84
- The influence of the European state aid rules on national tax policy
- Sutter, F.P.
- ; p. 121-164
- The European Court of Justice and direct taxation : a recent change of direction?
- Dahlberg, M.
- ; p. 165-190
- Tax treaty policy
- Lang, M.
- ; p. 191-212
- National tax policy, the directives and hybrid finance
- Eberhartinger, E.
- Six, M.
- ; p. 213-236
- The room for national tax policy in the future Europe
- Andersson, K.
- Eberhartinger, E.
- Oxelheim, L.
- ; p. 237-246
- Extent
- XIII, 255 p.
- Isbn
- 9783540707097
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/National-tax-policy-in-Europe--to-be-or-not-to/xVoirV4aksE/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/National-tax-policy-in-Europe--to-be-or-not-to/xVoirV4aksE/">National tax policy in Europe : to be or not to be?</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
